Exploring the meaning of climate change discourses: an impression management exercise?

Nik Nazli Nik Ahmad and Dewan Mahboob Hossain

Accounting Research Journal, 2019, vol. 32, issue 2, 113-128

Abstract: Purpose - This study aims to analyze how language is used to present climate change information in the narratives of Malaysian companies’ annual reports. Design/methodology/approach - The study uses content analysis and discourse analysis, and Brennanet al.’s (2009) impression management strategies and legitimacy theory were applied to explain findings. Findings - Much of the discourses are rhetorical in nature and can be considered as corporate attempts to appear concerned for climate change, consistent with an attempt to appear legitimate and manage impressions. Research limitations/implications - The first limitation is the purposive sampling used which limits the generalizability of the findings. The second limitation is that the study neglects to focus on companies in environmentally sensitive sectors which have more substantial adverse impacts. The third limitation is that the study did not examine all types of impression management strategies, limiting itself only to strategies which provide a favorable view of the firm. Finally, the study did not attempt to investigate the different levels of impression management strategies. Practical implications - A major practical implication is for regulators to consider mandatory climate change reporting at least for the sectors which contribute adversely to global warming. Originality/value - This is a first attempt to examine climate change discourses in a developing country.

Keywords: Discourse analysis; Climate change; Annual reports; Malaysian companies (search for similar items in EconPapers)
Date: 2019
References: Add references at CitEc
Citations: View citations in EconPapers (5)

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:arjpps:arj-07-2016-0085

DOI: 10.1108/ARJ-07-2016-0085

Access Statistics for this article

Accounting Research Journal is currently edited by Professor Reza Monem

More articles in Accounting Research Journal from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().